I test drove the S3 and the M240i and can't imagine why anyone would choose the Audi over the BMW unless you need 4 doors. And I'm usually an Audi guy. We've owned 4 of them and they are usually great in S form, but not the S3. To me the BMW was in a whole different class above.
To be an S car the Audi should really have more power. You will get that in the RS3 of course, but speculation is that is going to be a $70k car real world.
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